November 17,1993
CLA-2-95:S:N:N6:343 891566CATEGORY:CLASSIFICATIONTARIFF NO.:9505.10.2500; 9602.00.5000
Ms. Jesse A. Ward
Andean Treasures
93 Ebbitts Street
Staten Island, NY 10306RE: The tariff classification of handcrafted figurines from Ecuador.
Dear Ms Ward:
In your letter dated October 12, 1993 you requested a classification ruling.
You have submitted three samples of items made of molded cornstarch. The first item depicts a mouse in a stocking with a candy cane and a holly leaf. It has a gold string attached to it. We believe that this item is intended to be used as a Christmas tree decoration. The other two items depict a mouse in a dress and a clown. The clown has a pin attached to the back. Each of the three items is about 2 inches tall.
The applicable subheading for the mouse in the stocking will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other. The duty rate will be 5 percent ad valorem.
The applicable subheading for the mouse in the dress will be 9602.00.5000, HTS, which provides for ... other molded or carved articles, not elsewhere specified or included... other. The duty rate will be 3.7 percent ad valorem.
In order to classify the clown with the pin on the back, we need to know exactly how this item will be sold and used. Please state whether the item will be sold as jewelry or otherwise.
Articles classifiable under subheading 9505.10.2500 and 9602.00.5000, HTS, which are products of Ecuador are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director